20.500.12556/DKUM-44114 RAČUNOVODSKE INFORMACIJE KOT PODLAGA ODLOČANJU O FINANCIRANJU PODJETJA ACCOUNTING INFORMATION FOR DECISION-MAKING ON FINANCING S pomočjo ustreznih, razumljivih in zanesljivih računovodskih informacij lahko v podjetju vplivamo na kakovost finančnega odločanja, saj naj bi management na podlagi le-teh sprejemal boljše odločitve. Ustrezno kroženje denarja predstavlja za podjetje ustrezno financiranje. Vsaka poslovna odločitev ima finančne posledice, ki se odrazijo v velikosti in sestavi premoženja, kapitala in finančnih tokov. Da podjetje ne zaide v težave, je potrebna ciljna usmerjenost, in sicer skrb za racionalno financiranje, zagotavljanje optimalne plačilne sposobnosti in zmanjševanje finančnega tveganja, od česar je odvisen nadaljnji razvoj ali celo obstoj podjetja. V podjetju se je potrebno osredotočiti na področje obsega potrebnega in dejanskega obratnega kapitala in sprejeti ustrezne odločitve. Dovolj velik obseg čistih obratnih sredstev (obratnega kapitala) je potreben za obvladovanje tveganj, ki jim je podjetje izpostavljeno pri opravljanju poslov, kako velik bo obseg čistih obratnih sredstev pa je odvisno od politike financiranja posameznega podjetja. By using the appropriate, intelligible and reliable accounting information the company can influence the quality of financial decision taking since the management is alleged to take better decisions on the basis of such information. The adequate circulation of money means the appropriate financing for the company. Each business decision brings about financial consequences that are reflected in the extent and the structure of the property, capital and financial flows. To avoid difficulties the company needs to be target orientated. Therefore the company needs to ensure rational funding, provide optimum financial solvency and reduce financial risk since its further development and even its existence depend on these. The company should focus on the extent of the needed and actual working capital and take the appropriate decisions accordingly. Big enough extent of net current assets (working capital) is necessary in order to control the risks that the company is faced with in conducting business while the extent of the net working capital depends on the financing policies of each individual company. računovodske informacije čista obratna sredstva obratni kapital plačilna sposobnost poslovni vzvod finančni vzvod tveganje denarni tok finančni tok accounting information net current assets working capital financial solvency operating leverage financial leverage risk cash flow financial flow true true false Slovenski jezik Angleški jezik Diplomsko delo 2014-04-16 11:08:28 2014-07-15 12:37:30 2022-05-12 03:06:47 2021-04-29 03:27:54 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 11748124 URN:SI:UM:DK:ORRTVJWW VS_Skvarca_Zvonka_2014.pdf VS_Skvarca_Zvonka_2014.pdf 1 68FA2D8BF854F2764E1A73517E1D988A 9870e779f443b0b3195d5d9ae5771cb7562fbe366e10d50ee45e7a8e78d22e87 c921930f-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=63147 Ekonomsko-poslovna fakulteta 0 0 0